GST portal compliance requires same-day upload of orders, with strict action for delayed or incomplete posting.
Same-day upload of orders passed under the Goods and Services Tax Act is mandated for all field officers in Uttar Pradesh, following judicial concern over delayed uploading of appellate orders on the GST portal. Officers are instructed to ensure that every order is uploaded on the GST portal on the very day it is passed. Strict compliance is required, and non-observance may lead to strict action against the concerned officer.

Transfer of taxpayer jurisdiction to Large Taxpayer Unit centralises GST and coal cess compliance under state statutes.
Jurisdiction of specified registered taxpayers under the WBGST Act is transferred from various existing charges to the Large Taxpayer Unit; the annexure lists taxpayers and present and new jurisdictions. The transfers apply to all GST matters and to compliances relating to the coal cess under the applicable West Bengal statutes. Difficulties in implementation are to be reported to the Commissioner of Commercial Taxes.

Input tax credit restrictions: ecommerce operators cannot use ITC to discharge platform service tax liability; must pay from cash ledger.
The Board clarifies that an electronic commerce operator liable to pay tax in respect of specified services notified as taxable on the operator is not required to reverse input tax credit on inputs and input services proportionately; nevertheless, the full tax liability on those specified services must be discharged only through the electronic cash ledger and ITC cannot be utilized to pay that liability, though such ITC may be used to discharge tax on supplies made by the operator on its own account.

As is where is basis in GST regularisation treats lower-rate payments as full discharge and prohibits refunds to higher payers.
Where genuine doubt arises from competing tariff entries or divergent interpretations, past returns and payments made by taxpayers at a lower competing rate (including nil rate under an exemption entry) will be accepted as full discharge of tax liability for the period regularized on an "as is / as is, where is" basis; taxpayers who paid a higher rate are not entitled to refunds, and regularisation does not protect cases where no tax was paid, in which event the appropriate tax will be recovered.

GST applicability clarifications: exemptions and regularisation for specified public services, incentives, reinsurance and accommodation.
Clarifications address GST treatment across specified categories: exemptions and retrospective regularisation on an as is where is basis for certain Ministry of Railways supplies and SPV transactions; statutory RERA collections covered by the governmental authority exemption; incentive payments under the digital payments scheme treated as subsidy and not taxable when shared as per the prescribed distribution; reinsurance (including retrocession) and government sponsored insurance reinsurance regularised for specified past periods; and specified accommodation services exempted where value and minimum continuous period criteria are met.

Grievance redressal mechanism for GST registration applicants enables resolution of documentary queries through prescribed channels and submissions.
Grievance redressal mechanism for GST registration in Central Tax, Bengaluru Zone prescribes required documents for proof of Principal Place of Business (owned premises: property tax/municipal khata/utility bill or similar; rented/shared premises: valid rent/lease agreement plus lessor ownership document; consent letter and consenter identity proof where owner is relative/spouse; affidavit and possession proof where no agreement exists; SEZ requires central certificates) and for constitution of business (Partnership Deed or Registration Certificate). Applicants may file grievances by email with specified fields or approach the GST Seva Kendra for resolution.

GST registration documentary limits: officers must accept prescribed proofs and refrain from seeking non prescribed documents, ensuring timely approval.
Officers must limit documentary demands to the indicative list in the registration form and avoid presumptive or non prescribed queries. For Principal Place of Business, any one listed ownership document or equivalent state/local proof suffices for owned premises; rented/shared premises require rent/lease agreements plus a single lessor ownership document, with identity proof needed only where the lease is unregistered. Constitution of business must be established by prescribed constitution documents only. Risk flagged or unauthenticated applications may require physical verification, with prescribed reporting and upload requirements; formal notices may be issued only on limited documented grounds.

Waiver under Section 128A: taxpayers who paid assessed tax may obtain relief from disputed interest or penalty despite appeals.
Where a taxpayer has fully paid the tax assessed under Section 73 and only interest and/or penalty remain in dispute, the taxpayer is eligible for the waiver under Section 128A if other statutory conditions are met; the proper officer may withdraw departmental appeals limited to contested interest calculations or contested penalty imposition, or accept orders under review, so as not to deny relief on mere technicalities and to reduce litigation.

Section 128A waiver clarified for GSTR-3B payments and mixed-period GST demands under Gujarat GST rules.
Section 128A of the Gujarat GST law grants waiver of interest or penalty or both for specified Section 73 demands, and this clarification addresses how the benefit applies where tax was paid through FORM GSTR-3B before 1 November 2024 instead of FORM GST DRC-03. Such pre-1 November 2024 GSTR-3B payments, if intended toward the demand, remain eligible subject to verification, while post-1 November 2024 payments must follow Rule 164. For mixed-period notices or orders, the taxpayer may pay the covered liability and file FORM SPL-01 or FORM SPL-02 to intimate non-pursuit of the appeal for the covered period.

Fake GST registrations and bogus input tax credit require field verification, beneficiary tracing, and cancellation ab initio of non-genuine entities.
GST field officers are instructed to treat fake registrations, fake invoices, and wrongful availment or utilisation of input tax credit as serious revenue-risk indicators. Non-genuine taxpayers include entities issuing invoices without actual supply, persons obtaining registration by fraud or suppression of facts, and shell or dummy entities used for bogus refunds, e-way bills, or circular movement of credit. Officers are directed to remain alert to suspicious registrations and to act on data shared by the apex office or other sources, together with existing instructions and guidelines aimed at curbing fake registrations. Mandatory field verification is to be assigned to suspected registrations, with evidence collected on the existence and genuineness of the business. Where verification shows a non-existent taxpayer engaged only in passing on input tax credit without genuine business activity, the registration should be suspended and then cancelled ab initio from the effective date of registration. Officers are also directed to trace the beneficiaries in the ITC chain, detect bill trading and similar malpractices, and take lawful measures necessary to identify linked suspicious GSTINs and protect government revenue.

Proper officer designation for GST amnesty allows TPS vertical officers to process waiver applications under delegated functions.
Functions under Section 79 are assigned to Deputy State Tax Officers and Assistant State Tax Officers in the Taxpayer Services vertical to enable DSTOs/ASTOs to process applications under Section 128A (waiver of interest or penalty) in accordance with Rule 164 and applicable pecuniary limits; Table 1 of Circular No. 5/2023 is amended to remove a prior reference and to insert Sub section (1) of Section 79 as a distinct entry, implementing the transfer of 128A applications to the TPS vertical.

Section 128A waiver clarifies GSTR-3B payments, prescribed payment modes, and mixed-period appeal procedures under APGST.
Section 128A and Rule 164 are clarified for availing waiver of interest or penalty, or both, on Section 73 demands for 1 July 2017 to 31 March 2020. Tax paid through FORM GSTR-3B before 1 November 2024 is treated as eligible where intended towards the relevant demand, while post-commencement claims must follow the prescribed payment modes. For notices or orders covering both covered and uncovered periods, the taxpayer may file FORM SPL-01 or FORM SPL-02 after paying the covered-period liability and intimate the appellate forum of the intention not to pursue the appeal for that period.

Waiver of interest or penalty under Section 128A allows relief where taxpayers follow prescribed payment and procedural steps.
Section 128A and Rule 164 allow waiver of interest or penalty for demands under Section 73 for 1 July 2017-31 March 2020; payments made via FORM GSTR-3B before 1 November 2024 are eligible if intended for the demand and verified, while payments after that date must follow rule 164 modes (including FORM GST DRC-03/electronic liability register). For mixed-period notices, taxpayers may pay tax for covered periods, file FORM SPL-01 or FORM SPL-02, notify appellate authorities of non-pursuit for covered years, and the appellate authority will decide on periods outside the waiver window.

Late fee for annual return filing applies until both FORM GSTR-9 and FORM GSTR-9C are furnished.
Late fee under section 47(2) of the Haryana Goods and Services Tax Act applies to delay in furnishing the complete annual return under section 44 where FORM GSTR-9C is required. The annual return is not complete unless both FORM GSTR-9 and FORM GSTR-9C are furnished, and the late fee period runs from the due date until the date of furnishing of the complete return. Late fee is not levied separately for delayed filing of FORM GSTR-9 and FORM GSTR-9C. For financial years up to FY 2022-23, no additional late fee is payable if FORM GSTR-9C is filed on or before 31 March 2025, and no refund is admissible for amounts already paid.

Late fee on annual return applies until FORM GSTR-9 and FORM GSTR-9C are both furnished when reconciliation is required.
Late fee under section 47(2) of the APGST Act is clarified to apply for delay in furnishing the complete annual return under section 44 where FORM GSTR-9C is required along with FORM GSTR-9. The annual return is treated as complete only when both forms are furnished, and the late fee is computed from the due date until the date of furnishing of the complete return. It is not separately levied for FORM GSTR-9 and FORM GSTR-9C. For financial years up to FY 2022-23, additional late fee is waived if FORM GSTR-9C is furnished on or before 31 March 2025.

Section 128A waiver of interest or penalty clarified for GST demands, payment rules, forms, and eligibility conditions.
Section 128A of the APGST Act and Rule 164 provide waiver of interest or penalty or both for specified section 73 demands relating to FY 2017-18, 2018-19 and 2019-20, subject to full payment of the tax demanded within the notified time and compliance with prescribed procedures. The clarification covers eligible categories of notices, statements and orders, the filing of FORM GST SPL-01 or SPL-02, withdrawal of pending appeal, writ petition or special leave petition, payment through DRC-03 or the Electronic Liability Register, and the effect of retrospective section 16(5) and 16(6) on the amount payable. It also explains scrutiny, orders, deemed approval, appealability and the circumstances in which the waiver becomes void.

Input tax credit relief under APGST retrospective amendment clarified for pending demands and rectification proceedings.
Retrospective insertion of section 16(5) and section 16(6) in the Andhra Pradesh Goods and Services Tax Act, 2017 extends the time limit for availment of input tax credit in specified cases from 01.07.2017, including cases involving later revocation of cancelled registration. The clarification also states that no refund is available where tax has already been paid or input tax credit has already been reversed because of the earlier restriction under section 16(4). It further prescribes the manner in which authorities and taxpayers should proceed at different stages of investigation, adjudication, appeal, revision, and rectification.

Interest and penalty waiver allows eligible pre-commencement GSTR-3B payments and partial appeal withdrawal for covered tax periods.
Section 128A permits waiver of interest, penalty, or both for specified section 73 demands relating to the eligible period. Tax paid through FORM GSTR-3B before the provision came into force may qualify where paid before the relevant demand notice or adjudication order and verified by the proper officer. For later availment, payment must follow Rule 164. Where proceedings cover both eligible and non-eligible periods, tax may be paid for the eligible period and an application filed in FORM SPL-01 or FORM SPL-02, with intimation that the appeal will not be pursued for that period.

Section 128A benefit clarified: prior GSTR 3B payments accepted; DRC 03 mandated thereafter; mixed period appeals adjusted.
Adoption of CBIC Circular clarifies that taxpayers who paid tax via FORM GSTR 3B before 1 November 2024 may avail the waiver benefit if payment was intended for the demand, while payments made on or after that date must follow Rule 164 using FORM GST DRC 03 or electronic liability register crediting. For notices/orders spanning both covered and uncovered periods, taxpayers may pay tax for covered periods, file FORM SPL 01 or FORM SPL 02, notify the appellate authority of withdrawal for covered periods, and the appellate authority will adjudicate remaining periods; eligibility is subject to proper officer verification.

GST rate and goods-classification clarifications receive uniform application under the Tamil Nadu GST framework through mutatis mutandis adoption.
GST rate and goods-classification clarifications issued following the GST Council's 55th meeting are adopted, mutatis mutandis, for implementation under the Tamil Nadu Goods and Services Tax Act, 2017. The measure seeks uniform application of clarificatory guidance concerning GST rates and classification of goods within Tamil Nadu.